Monday, July 29, 2013

[aaykarbhavan] ESOP: Being Used As A Double Edged Sword By The Department



Dear Subscriber,

ESOP: Being Used As A Double Edged Sword By The Department

The authors have carefully studied the recent landmark judgement of the Special Bench in Biocon Ltd on the deductibility of ESOPs in the hands of the employer and identified several important aspects in it. They argue that the Department is wrong in adopting the "double edged sword" stand of taxing ESOPs in the hands of the employee while denying a deduction to the employer.


A pdf version of the article is available for download. 


(Click Here To Read More)

 

Regards,

 

Editor,

 

itatonline.org

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